US Import Duties in 2026: HTSUS, 301, 232 and De Minimis

The HTSUS and its columns

The Harmonized Tariff Schedule of the United States (HTSUS), maintained by the USITC, has 8-digit tariff lines and 10-digit statistical reporting numbers. Each line has three rate columns.

• Column 1 General: the normal trade relations (MFN) rate, for example 16.5% for men's cotton T-shirts of 6109.10.00.
• Column 1 Special: preferential rates with program codes such as S (USMCA), AU, KR, IL; GSP has been expired since 31 December 2020.
• Column 2: statutory rates for countries without normal trade relations (Cuba, North Korea, and, since 2022, Russia and Belarus).
• Chapter 99 carries temporary and additional duties (Sections 301, 232, 201, 338); the 9903 heading must be reported together with the main code.

What happened to IEEPA tariffs

On 20 February 2026 the Supreme Court decided Learning Resources, Inc. v. Trump (6–3) and held that the International Emergency Economic Powers Act does not authorise the President to impose tariffs. CBP stopped collecting IEEPA duties (the fentanyl and reciprocal tariffs) for goods entered on or after 24 February 2026.

Refunds of IEEPA duties are processed by CBP through a new ACE function called CAPE, effective 20 April 2026. Unliquidated entries and entries within the protest window were handled first; entries with open protests, AD/CVD entries or final liquidation need separate routes, including protests (180 days after liquidation) or actions at the Court of International Trade. Check CBP CSMS messages for the current phase.

Duties in force on 22 October 2026

Section 122 (expired)

A temporary 10% import surcharge under Section 122 of the Trade Act of 1974 applied from 24 February 2026 for the statutory 150 days and expired on 24 July 2026.

Section 301 forced-labour action (from 24 July 2026)

After investigations opened on 12 March 2026, USTR took final action on 23 July 2026 against 60 economies covering about 99% of US imports, for failing to prohibit imports made with forced labour (notice published in the Federal Register on 28 July 2026). The rates are 10% for economies with a ban or commitment (including Canada, Mexico, India, Indonesia and the UK) and 12.5% for the others (including China, Vietnam, Brazil and Türkiye). For the EU and Taiwan the rate is 10% net of the MFN duty, and for Japan, Korea and Switzerland 12.5% net of MFN: goods whose MFN rate already reaches that level pay no extra. Annexes exempt listed products (for example certain pharmaceuticals, chemical inputs and agricultural goods), and goods subject to Section 232 are excluded.

Section 301 China (since 2018) and Brazil

The original Section 301 duties on Chinese goods remain: 25% on Lists 1 to 3 and 7.5% on List 4A, with higher rates on strategic goods set after the 2024 review (for example electric vehicles). A separate Section 301 action adds 25% on products of Brazil from 22 July 2026. A further Section 301 investigation on excess industrial capacity is ongoing.

Section 232

National-security duties apply by product, not by country: 50% on steel, aluminium and copper (with derivative products), 25% on most cars and auto parts with lower rates for partners with deals, and duties on timber and lumber, certain wood products and certain semiconductors. Pharmaceutical duties were scheduled to start in stages from July 2026. Rates and inclusions change by proclamation, so check the current Chapter 99 notes.

Section 338 Canada

An additional 50% duty under Section 338 of the Tariff Act of 1930 has applied since 22 August 2026 to 554 subheadings of Canadian goods, even when they qualify for USMCA preference. A class action challenging it was filed at the Court of International Trade on 20 October 2026.

Section 201

The safeguard on solar cells and modules ended on 6 February 2026. No other Section 201 safeguard was in force on the date of this guide.

Stacking rules

Additional duties are generally cumulative with the MFN rate and with each other, unless the legal act says otherwise. On 22 October 2026 the main interactions are:

• Goods subject to Section 232 are exempt from the forced-labour Section 301 duty and from the Brazil action.
• The forced-labour duty stacks on the MFN rate (with the net-of-MFN rule for the EU, Taiwan, Japan, Korea and Switzerland).
• Brazil's 25% stacks with its 12.5% forced-labour duty.
• Section 338 duties on Canada apply on top of the normal duty and are not removed by USMCA.
• AD/CVD duties apply in addition to all of the above.

De minimis in 2026

Duty-free de minimis treatment for shipments up to $800 (19 U.S.C. 1321) has been suspended for all countries since 29 August 2025. The suspension continued after the IEEPA ruling on other legal bases, and CBP's interim final rule on mail shipments (published 24 June 2026, effective 24 July 2026) made the suspension for postal shipments indefinite and created a new postal informal entry. The One Big Beautiful Bill Act repeals the statutory de minimis exemption from 1 July 2027.

In practice every commercial shipment, including low-value parcels, is entered with duties paid. Postal shipments now pay MFN, Section 301 and Section 232 duties like other shipments.

MPF and HMF

The merchandise processing fee (MPF) on formal entries is 0.3464% of the value. For fiscal year 2027 (from 1 October 2026) the minimum is $34.58 and the maximum $670.86 per entry. The harbor maintenance fee (HMF) is 0.125% of the value of cargo unloaded at US ports; it does not apply to air freight.

Worked example: cotton T-shirts from Türkiye by sea

An importer enters men's cotton T-shirts of HTSUS 6109.10.00 made in Türkiye, entered value $50,000 (US values are FOB, freight and insurance are not included), arriving by ocean.

MFN duty 16.5% = $8,250.

Section 301 forced-labour duty for Türkiye 12.5% = $6,250 (check the product exemption annexes first).

MPF 0.3464% = $173.20 (between the minimum and maximum). HMF 0.125% = $62.50.

Total: $14,735.70, or 29.5% of the entered value. The same goods from China would also carry the 7.5% Section 301 List 4A duty.

Checklist

• HTSUS line and all Chapter 99 headings identified for the entry date.
• Origin confirmed under the rules for each measure (substantial transformation, or the FTA rule for preference).
• Section 232 inclusions and exemption annexes for the forced-labour duty checked.
• IEEPA refund status of past entries reviewed in ACE.
• Continuous bond sized for the new duty levels.